2(i) ” turnover ” means the aggregate of the amounts of sale prices received and receivable by a dealer in top legal in Chandigarh respect of sale or supply of goods or carrying out of any contract, effected or made during the given period, or, where the amount of turnover is determined in the prescribed manner, the amount so determined. But, the High Court felt no doubt that the cause of action to file the present suits had accrued either on September 12, 1922, when the trustees filed their suit under s. In such a case the tribunals must examine the rival contentions and scrutinise the evidence adduced by the parties objectively and in a judicial manner.
It is obvious that, in making the relevant calculations under the items of prior charges specified in the formula, the tribunals should have a clear idea as to the content of each one of the said prior charges; and so it is necessary to examine carefully this aspect of the matter. 2(hh) as including a fee fixed in lieu of the tax under ‘the’ first proviso advocate Chandigarh to s. One of the Guravs who was examined in the present litigation has stated that, ” if in any year when it is the turn of any takshim to serve, if a person outside the Gurav family is appointed by the trustees, all the takshims have a right to-, object “.
The application was opposed by the respondents, their main contention being that cls. 2(7), are treated as leases satisfy the test of immediate and present demise in respect of the immoveable property covered by them. In our opinion this conclusion is also right. 331 case started, to modify the sentence passed. The provisions of the Act as well as the statutory Rules framed under it have been subsequently modified from time to time. The tax leviable Linder the Act is defined by s.
9 of the Specific Relief Act or in any event on November 4, 495 1922, when the said suit was decreed and the Guravs were consequently dispossessed. Section 4 which is the charging section provides that every dealer whose gross turnover during the specified period on sales which have taken place both in and outside Bihar exceeds Rs. Indeed when the Union’s witness, Shri Satyaranjan Sen, was examined before the Tribunal, he was not cross-examined with a view to elicit information that Exhibit 3 did not relate to the working class cost of living index.
The Act was originally passed in 1947 because the Legislature thought it necessary to make an addition to the revenue of Bihar, and for that purpose to impose a tax on the sale of goods in Bihar. When Shri Chatterjee, the Assistant Manager of the Company, who was examined after Shri Sen, gave evidence, he not only did not object to the entries in Exhibit 3 but stated that he was not aware of any substantial increase in the working class cost of living index and complained that similar entries for all the relevant years had not been produced.
Section 2(g) defines ” sale ” inter alia as meaning any transfer of property in goods for cash or other considerations and the second proviso to it prescribes that the sale of any goods-(1) which are actually in Bihar at the time when, in respect thereof the contract of sale as defined in s. We must, therefore, hold that the expression ” an agreement to lease ” covers only such agreements as create a present demise. 10 of the Act and the dispute is taken before the tribunal; since both the parties are not in a mood to co-operate with each other, over-statements are made on both sides, allegations are met by counter-allegations and they are sought to be supported by evidence.
100 with simple imprisonment for a period of fifteen days in default of payment of the fine for each appellant will be sufficient in this case and we order accordingly. 337 Before considering the preliminary point best Chandigarh legal services raised by the first respondent it is necessary to refer briefly the relevant scheme of the Act. The goods the sale of which is taxed under the Act are defined by s. 4 of that Act is made, or (2) which are produced or manufactured in Bihar by the producer or manufacturer thereof,-shall wherever the delivery or contract of sale is made, be deemed for the purposes of this Act to have taken place in Bihar.
Conciliation efforts are made but they do not succeed; then reference is made under s. In our present discussions we would refer to the provisions and the Rules which were in operation at the material time. In the circumstances, we do not think that we are justified to allow the learned Counsel -for the Company to make out a new case Chandigarh lawyers for the first time before us, upsetting the Tribunal’s basis for calculation and involving further and different calculations. 2(d) as meaning all kinds of moveable property other than those specifically excepted.
71 may be that the appellant may in some future proceeding adduce evidence to establish that there are other cinema houses similarly situate and that the imposition of a higher tax on the appellant is discriminatory as to which we say nothing; but all we need say is that advocate in Chandigarh this suit the top lawyer in Chandigarh appellant has not discharged the onus that was on him and, on the material on record, it is impossible for us to hold in this case that there has been any discrimination in fact. Even before the Tribunal it does not appear that any argument was top legal services in Chandigarh advanced contesting the relevancy of advocates in Chandigarh Exhibit 3 on the ground that it did not refer to the working class cost of living index.
Lakshmikumaran, learned counsel appearing for the appellant, has raised a number of arguments before us. But unfortunately, in many cases, both the industry and labour do not appear to be too keen on settling’ these disputes amicably, with the result that claims for bonus give rise to disputes year after year and inevitably the machinery under the Industrial Disputes Act is set in motion. 3 and 4 of the Order and the ” principles ” specified are laws -which impose reasonable restrictions on the exercise of rights conferred by Arts.
In the course of the argument, he also referred to the Harmonised System of Nomenclature (called ‘HSN’) Explanatory Notes to which we shall advert a little later There is also no dispute that since the dismissal of eleven Guravs in 1911 till the institution of, the present suits none from the Gurav family has served the temple except for 3 1/2 months in 1922 when the Guravs had wrongfully obtained possession of the temple. According to him, a reference to the Rules for Interpretation of the First Schedule to Central Excise Tariff Act, 1985, when properly read, would necessarily yield the result that the said goods would fall only under Entry 49.
If proper evidence is led and it is judicially weighed, the tribunal would be able to work the formula in a reasonable manner and arrive at a result which would be substantially in conformity with the object underlying the formula. In our view, a sentence of simple imprisonment for the period already law firm served and a fine of Rs.